The following criteria should be applied to define tax residency:
For private persons, tax residency is defined by living in a particular country for a period over 183 days annually.
A decisive factor for incorporated companies is the main location of management and general control.
Partnerships’ residency is defined by the venue of actual management and tax residence of the partners involved.
A key criterion for trusts is the partners’ tax residency.
If some of the above points require additional clarification, the best way is to apply to the relevant tax authorities of the country of residency or to Tax Advisors.